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Yes, you can bill exports without IGST under a Letter of Undertaking (LUT) in ARUKZ ERP. Record your LUT once with its ARN and validity, and an export invoice without IGST posts only when a LUT covers its date. The printed invoice carries the export declaration, GSTR-1 table 6A gets the port code and shipping bill, and the Export invoices page shows which exports are still waiting for their money (FIRC or BRC).

Set up exports

1

Record your LUT

Under Accounting → GST returns → LUT, add the LUT ARN, Valid from and Valid to dates. Add a new row each financial year when you file a fresh LUT (form RFD-11) on the GST portal.
2

Mark the customer's GST treatment

Under Customer GST treatment, set a foreign customer to Export, under LUT or bond or Export, with tax paid. SEZ customers and deemed exports have their own treatments. Their invoices then appear on the Export invoices page.
3

Add the export details

Create the invoice in the customer’s currency or in rupees. On Export invoices, open Export details on the invoice: choose the export type while it is still a draft (it is fixed once posted), and fill the Port code (six characters, such as INMAA1), Shipping bill number and Shipping bill date when you have them. A draft for any other customer can be marked as an export from the same page.

What ARUKZ ERP checks when you post

Posting is refused with: “No LUT is valid on that date, so this export can’t go without IGST. Add the LUT under GST returns > LUT, or mark the invoice as an export with payment of IGST.” A lapsed LUT is caught before the invoice is posted, not when the return is prepared. This follows rule 96A of the CGST Rules.
Posting is refused: an export under LUT carries no IGST. Remove the taxes from its lines, or mark it as an export with payment of IGST.

What the invoice prints

The LUT ARN printed is the one copied onto the invoice when it was posted.

In GSTR-1

Each export goes to table 6A of GSTR-1, as WOPAY (without payment, under LUT) or WPAY (with IGST paid), with the port code and shipping bill. If the shipping bill details are not on the invoice yet, the row goes with them blank; GSTR-1 instructions let them follow by amendment. The problems list flags an export customer whose invoice charges tax under a LUT, or charges none when tax is paid. SEZ supplies and deemed exports are reported in their own sections. See GST returns.

Track realisation

The Export invoices page lists every export invoice with its shipping bill, whether it is realised, and when. On each one, record the Amount realised (INR), Realised on and the FIRC / BRC number from your bank. The Export, not yet realised filter shows what is still open. The bank’s record is the official one; this list shows you what to chase.

What it does not do yet

  • No alerts before the 3-month export deadline for goods cleared under a LUT, or before the FEMA realisation deadline.
  • No IGST refund (RFD-01) working papers.
  • Recording a realisation does not post a bank receipt or an exchange difference in the books.
  • No tracking of the IEC annual update or of RoDTEP.
The law on these points, as the ERP guide for exporters summarises it: under a LUT, tax with interest is due if goods are not exported within 3 months or payment is not received within 1 year; FEMA asks for export proceeds within 9 months of shipment from 1 October 2026, or 12 months if invoiced in rupees. Confirm the current position with your CA. The declaration wording and whether a missing LUT should block or only warn are still to be checked by a CA.

Exporters

How ARUKZ ERP fits a manufacturer-exporter end to end.

GST tax invoices

The invoice the export declaration prints on.
Last modified on November 12, 2026